Switzerland GIR Filing Checklist
March 20, 2026
On March 19, 2026, Switzerland opened up its GIR Filing Portal. Download our Swiss GIR Filing Checklist.
On March 19, 2026, Switzerland opened up its GIR Filing Portal. Download our Swiss GIR Filing Checklist.
On March 19, 2026, Switzerland opened up its GIR Filing Portal.
On November 26, 2025, the Swiss Federal Council issued an amendment to the Minimum Tax Ordinance to provide for the OECD GIR provisions, as well as some other small amendments.
On November 20, 2024, the Swiss Federal Council issued the amended Minimum Tax Ordinance to provide for the IIR from January 1, 2025.
On September 4, 2024, the Swiss Federal Council announced that the Income Inclusion Rule (IIR) will apply from January 1, 2025.
English Translation of Switzerland’s Global Minimum Tax Law
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